Neb. Rev. Stat. § 14-120: Neb. Rev. Stat. § 14-120

All taxes, assessments, fines, license fees, claims and demands of every kind, due or to become due or owing to any city or village annexed or merged with any city of the metropolitan class as provided in sections 14-117 to 14-125 , shall be paid to and collected by the city of the metropolitan class.